,transcrib]'s note3
  7,front page7

,canada ,rev5ue ,ag5cy
#bjje

      ,t#aage--,f>m+--,calcul,n (
     ,capital ,co/ ,all[.e 7,,cca7
        & ,busi;s-,use-,(-,home
                ,exp5ses
    
                           ,t#aage 7#je7

  --,use ? =m 6calculate yr capital co/
    all[.e 7,,cca7 & record yr busi;s-
    use-(-home exp5ses4
  --,atta* ? =m 6yr ,=m ,t#aafc1 ,=m
    ,t#aafd1 ,=m ,t#abgc or =m ,t#abgd4
  --,r.d (f all am.ts 6! ne>e/ doll>4





                                      #a
     ,>ea ;,a--,calcul,n ( capital
           co/ all[.e 7,,cca7
    
     ,"p ,,xi prop]ties 7acquir$ af
                 #aiga7
    
,transcrib]'s note3
  7,! foll[+ 0 set up 9 t5 columns )
  space = t5 5tries47

#a4 ,class numb] ----
#b4 ,undepreciat$ capital co/ 7,,ucc7 at
  ! />t (! ye> 4#----
#c4 ,co/ ( a4i;ns 9 ! ye> 7see >1s ;,c &
  ;,d on page #b7 4#----
#d4 ,proce$s ( 4posi;n 9 ! ye> 7see >1s
  ;,e & ;,f on page #b7 4#----
#e4 99 ,,ucc af a4i;ns & 4posi;ns
  7column #b plus column #c m9us column
  #d7 4#----

99 ,if y h a negative am.t 9 ? column1
  add x 69come z a recapture on l9e
  #iege on page #b ( ,=m ,t#aafc1 ,=m
  ,t#aafd1 ,=m ,t#abgc or ,=m         #b
                ,t#aage
  ,t#abgd4 ,if "! is no prop]ty left 9 !
  class & "! is a positive am.t 9 !
  column1 deduct ! am.t f 9come z a
  t]m9al loss on l9e #ihif1 on page #c (
  ,=m ,t#aafc1 ,=m ,t#aafd1 ,=m ,t#abgc
  or ,=m ,t#abgd4 ,recapture & t]m9al
  loss d n apply 6a class #aj.a prop]ty4
  ,= m 9=m,n1 see ,*apt] #d (! ,f>m+
  ,9come &! ,,cais ,program guide or
  ,*apt] #e (! ,f>m+ ,9come &! ,,cais
  ,program ,h>moniz$ ,guide4

#f4 ,adju/;t = curr5t-ye> a4i;ns 7"o-
  half multipli$ by 7column #c m9us
  column #d77 7if negative1 5t] 8#j07
  4#----
#g4 ,base am.t = ,,cca 7column #e m9us
  column #f7 4#----
#h4 ,rate 7@3p7 ----
#i4 ,,cca =! ye> 7column #g multipli$
  0column #h or an adju/$ am.t7 4#----
7;i7 ,total ,,cca on ,"p ,,xi prop]ties
  7add all am.ts "u column #i7 4#----
                                      #c
                ,t#aage
#aj4 ,,ucc at ! 5d (! ye> 7column #e
  m9us column #i7 4#----

     ,"p ,,xvii prop]ties 7acquir$
               2f #aigb7
    
,transcrib]'s note3
  7,! foll[+ 0 set up 9 sev5 columns )
  space = five 5tries47

#a4 ,ye> acquir$ ----
#b4 ,k9d ( prop]ty ----
#c4 ,mon? ( 4posi;n ----
#d4 ,co/ 7busi;s por;n7 ----
#e4 ,rate 7@3p7 ----
#f4 ,,cca = ? ye> ----
7;ii7 ,total ,,cca on ,"p ,,xvii
  prop]ties 75t] all am.ts "u column #f7
  4#----
#g4 ,total ,,cca = ? & previ\s ye>s
  4#----

  ,5t] ! total ( l9es 7;i7 & 7;ii71
.m9us any ,,cca = busi;s-use-(-home   #d
                ,t#aage
exp5se1 on l9e #iicf on page #c ( ,=m
,t#aafc1 ,=m ,t#aafd1 ,=m ,t#abgc or ,=m
,t#abgd4 ,5t] ,,cca = busi;s-use-(-home
exp5ses 9 ,>ea ;,b 2l4

      ,>ea ;,b--,busi;s-use-(-home
                exp5ses
    
  ,9clude ^! exp5ses1 & ,,cca = busi;s-
use-(-home exp5ses1 on l9e #iicf 8,o!r
7specify710 on page #c ( ,=m ,t#aafc1
,=m ,t#aafd1 ,=m ,t#abgc or ,=m ,t#abgd4

,h1t 4#----
,electric;y 4#----
,9sur.e 4#----
,ma9t5.e 4#----
,mortgage 9t]e/ 4#----
,prop]ty taxes 4#----
,capital co/ all[.e 4#----
,o!r exp5ses 4#----
,sub-total 4#----
,busi;s-use-(-home exp5se c>ry=w>d
  claim$ on l9e #iidj on page #d (    #e
                ,t#aage
  ,=m ,t#aafc1 ,=m ,t#aafd1 ,=m ,t#abgc
  or ,=m ,t#abgd4 4#----
,total 4#----

,note3
  ,if l9e #iidd on page #d ( ,=m
  ,t#aafc1 ,=m ,t#aafd1 =m ,t#abgc or
  ,=m ,t#abgd is a negative am.t 7a
  loss71 y w h 6make an adju/;t at l9e
  #iicd4 ,total ! exp5ses li/$ abv1
  9clud+ any c>ry-=w>d am.t4 ,at l9e
  #iicd1 5t] :i*"e is .less3 yr total
  .or yr loss f l9e #iidd4 ,! am.t ( yr
  5try w al 2 availa# = c>ry=w>d 6lat]
  ye>s4 ,d n make ? adju/;t if y >e fil+
  ? =m only 6claim a4i;nal "pn]%ip
  exp5ses = : y 7 n reimburs$4 ,see
  8,a4i;nal exp5ses 7"pn]%ips70 9 ,*apt]
  #b (! ,f>m+ ,9come &! ,,cais ,program
  guide or 9 ,*apt] #b (! ,f>m+ ,9come
  &! ,,cais ,program ,h>moniz$ ,guide4


                                      #f
                ,t#aage
,transcrib]'s note3
  7,back page7

      ,>ea ;,c--,details ( equip;t
             a4i;ns 9 ! ye>
    
,transcrib]'s note3
  7,! foll[+ 0 set up 9 five columns )
  space = sev5 5tries47

#a4 ,class numb] ----
#b4 ,prop]ty details ----
#c4 ,total co/ 4#----
#d4 ,p]sonal por;n 7if applica#7 4#----
7#iibe7 ,total equip;t a4i;ns 9 ! ye>
  7add all am.ts "u column #d7 4#----
#e4 ,busi;s por;n 7column #c m9us column
  #d7 4#----





                                      #g
      ,>ea ;,d--,details ( build+
             a4i;ns 9 ! ye>
    
,transcrib]'s note3
  7,! foll[+ 0 set up 9 five columns )
  space = ?ree 5tries47

#a4 ,class numb] ----
#b4 ,prop]ty details ----
#c4 ,total co/ 4#----
#d4 ,p]sonal por;n 7if applica#7 4#----
7#iibg7 ,total build+ a4i;ns 9 ! ye>
  7add all am.ts "u column #d7 4#----
#e4 ,busi;s por;n 7column #c m9us column
  #d7 4#----

      ,>ea ;,e--,details ( equip;t
            4posi;ns 9 ! ye>
    
,transcrib]'s note3
  7,! foll[+ 0 set up 9 five columns )
  space = sev5 5tries47

#a4 ,class numb] ----
#b4 ,prop]ty details ----             #h
                ,t#aage
#c4 ,proce$s ( 4posi;n 7%d n 2 m ?an !
  capital co/7 4#----
#d4 ,p]sonal por;n 7if applica#7 4#----
7#iibf7 ,total equip;t 4posi;ns 9 ! ye>
  7add all am.ts "u column #d7 4#----
#e4 ,busi;s por;n 7column #c m9us column
  #d7 4#----

      ,>ea ;,f--,details ( build+
            4posi;ns 9 ! ye>
    
,transcrib]'s note3
  7,! foll[+ 0 set up 9 five columns )
  space = ?ree 5tries47

#a4 ,class numb] ----
#b4 ,prop]ty details ----
#c4 ,proce$s ( 4posi;n 7%d n 2 m ?an !
  capital co/7 4#----
#d4 ,p]sonal por;n 7if applica#7 4#----
7#iibh7 ,total build+ 4posi;ns 9 ! ye>
  7add all am.ts "u column #d7 4#----
#e4 ,busi;s por;n 7column #c m9us column
  #d7 4#----                          #i
                ,t#aage
,note3
  ,if y 4pos$ ( prop]ty f yr f>m+ busi;s
  9 ! ye>1 see ,*apt] #d 9 ! ,f>m+
  ,9come &! ,,cais ,program guide or
  ,*apt] #e 9 ! ,f>m+ ,9come &! ,,cais
  ,program ,h>moniz$ guide = 9=m,n ab yr
  proce$s ( 4posi;n4

     ,>ea ;,g--,details ( l& a4i;ns
           & 4posi;ns 9 ! ye>
    
7#iibc7 ,total co/ ( all l&
  a4i;ns 9 ! ye> """""""""""""""" 4#----
7#iibd7 ,total proce$s f all l&
  4posi;ns 9 ! ye> """""""""""""" 4#----

,note3
  ,y _c claim capital co/ all[.e on l&4
  ,see ,*apt] #d 9 ! ,f>m+ ,9come &!
  ,,cais ,program guide or ,*apt] #e 9 !
  ,f>m+ ,9come &! ,,cais ,program
  ,h>moniz$ ,guide4

                                     #aj
       ,>ea ;,h--,details ( quota
       a4i;ns & 4posi;ns 9 ! ye>
    
7#iibi7 ,total co/ ( all quota
  a4i;ns 9 ! ye> """""""""""""""" 4#----
7#iicj7 ,total proce$s f all
  quota 4posi;ns 9 ! ye> """""""" 4#----

,note3
  ,quotas >e eligi# capital prop]ty4 ,=
  m 9=m,n ab ? k9d ( prop]ty1 see ,*apt]
  #e 9 ! ,f>m+ ,9come &! ,,cais ,program
  guide or ,*apt] #f 9 ! ,f>m+ ,9come &!
  ,,cais ,program ,h>moniz$ ,guide4

       ,>ea ;,i--,details ( equ;y
    
7#iica7 ,total busi;s
  liabilities """"""""""""""""""" 4#----
7#iicb7 ,draw+s 9 #bjje """"""""" 4#----
7#iicc7 ,capital 3tribu;ns 9
  #bjje """"""""""""""""""""""""" 4#----


                                     #aa